What do you think?

[Eli]

An acquaintance brought me her last year's tax return. She asked if I could give her a rough estimate of this years return based on her latest pay stub. I agreed thinking it would be a good way to check out the new software.

Along with the return she had a list of items the tax preparer included or includes for law enforcement personnel.

Thermal underwear: $650.00; sunglasses:$250.00; shoe shine supplies: $85.00; camera $450.00; police scanner: $240.00; haircuts: 2 per month total of $300.00; misc equipment: $1125.00; boots: $298.00; cold weather gear: $275.00; Cell phone: $1,280.00; Computer: $1,500.00; internet: $156.00; vehicle mileage deduction: $2159.00

I know for certain several of these items are not required by the agency as they provide alot of the equipment such as: cell phone, camera, uniforms, flashlights, cuffs, weapons, & a take home vehicle.

What do you think about some of these deductions?

Eli

[kcjenkins]

Clearly, if the item is provided to the officer, he can not deduct it's cost. If, however, it is charged out to him as a payroll deduction, as some do, it could be. Also, uniform laundry expense might be a deduction. Haircuts would NEVER be a deduction, nor would shoe shines. And of course, if he does not use his car, where could there be a deduction there? Sounds like the former preparer was VERY CREATIVE.

[JohnH]

Eli:

Where were they deducted on the return? If on 2106, then I'd agree that most of them are not deductible. However, many police officers work off-duty and some of these items (althouhg not the clothing or haircuts) might be at least partially deductible on schedule C if she receives 1099's for any of the off-duty work and if the expense can be directly traced to the off-duty work..

[Eli]

Eli:

Where were they deducted on the return? If on 2106, then I'd agree that most of them are not deductible. However, many police officers work off-duty and some of these items (althouhg not the clothing or haircuts) might be at least partially deductible on schedule C if she receives 1099's for any of the off-duty work and if the expense can be directly traced to the off-duty work..

This is all on 2106. There was a total of 13000+ of deductions on 40000+ income. They are not allowed to work any kind of 2nd jobs.

This particular preparer (several offices) services hundreds of LE personnel. Now I know why!!

Eli

[fredazcpa]

Sounds like a preparer around here that was busted for fraudlit returns, you just might point this out to your friend that if the prepare gets busted, then all his/her returns are open for a long time

[OldJack]

That list is a good joke! Best have the tax return preparation done by the previous preparer. You can't win with this client. LOL

edit: The reason she is coming to you is probably because the last preparer doesn't want to do it again.

[Don in Upstate NY]

One legitimate deduction that is missing is ammunition for pistol practice if he/she is required to maintain competence.

[jainen]

>>You can't win with this client.<<

When the original post went up last Friday, I wasn't in the mood for such an obviously lost cause. But first thing Monday I'm up for any challenge. I'm feeling invincible because I already finished all my Christmas shopping! (Now I just have to get presents for everyone else.)

Eli hails from down along the border and maybe it's different there, but here in California a cop haircut is definitely NOT suitable for ordinary wear. And you know shoe polish is never suitable for anything anywhere.

The sun shines very bright in southern Texas (when it shines at all), and cops need good eyesight so sunglasses are appropriate as safety equipment. Take depreciation or Section 179, though; if they cost $250 they durn well better last more than a year. As for the rest of the clothing, I'll let one of our northern members comment on what "cold weather gear" might mean on the gulf coast, but obviously a Texas Ranger needs a good set of jackboots.

One thing for sure, I'm not about to question a police officer's underwear!

[OldJack]

>>The sun shines very bright in southern Texas (when it shines at all), and cops need good eyesight so sunglasses are appropriate as safety equipment<<

hee hee ha ha $250 hee hee ha ha hee hee ha ha

[bay]

I agree with the others that most of the deductions are not legtimate deductions. I have some police officer clients (including my brother) - I normally deduct cost of ammo, range fees, portion of cell phone. In regards to clothing - up here they get a uniform allowance. The other item that i deduct for my brother is the cost of home security system. My brother is a detective in Cleveland - It is unfortunate but true that my brother and pretty much all police officers have unlisted phone numbers and securit systems for their personal protection. My brother has had people follow him home from the police station.

Any how good luck and have a great 08 season

[OldJack]

>>The other item that i deduct for my brother is the cost of home security system.<<

I also would deduct this item in your brother's case, however, if it is a deduction for your brother it should be a deduction for anyone that wants to be safe. Its another example how we tend to apply tax rules how we thing they should be justified rather than how they are.

[Eli]

Thanks for the additional input. I will show the prospective client these responses. She can decide where she gets her return done this coming year :-)

Eli